Title
Socio-fiscal measures: developing an EU typology
Research field
Public law
Introduction
What income protection is provided through economically active and non-economically active persons, in addition to income replacement benefits (i.e., unemployment and social assistance), and how do the different measures in place fit into EU free movement rules?
Abstract
Social security systems provide protection against loss of income and certain costs. Such schemes depart from a number of traditional social risks, such as unemployment, However, countries also offer other forms of protection, such as tax benefits for childcare or energy benefits for low incomes. These measures are situated on the borderline between social and tax legislation ("socio-fiscal measures"), which often renders them hidden for lawyers and policy makers. The use of socio-fiscal protection by EU Member States is increasing for several reasons. Among other things, more and more people are in need of additional income support due to a changing world of work. In addition, the climate crisis poses many challenges in the area of social protection, as the costs for energy and transport are rising.
In order to make socio-fiscal measures more visible, this research considers a number of areas in which these play an important role, namely housing, energy, transport and child care, from a comparative legal perspective. The aim is to enrich the existing typologies on the basis of a comparative legal study. These will then be analysed in the light of the European free movement of persons and European citizenship. After all, the increased use of these measures raises questions about their place in the EU legal framework on free movement. Failing to address this, leads to a fragmented European protection.
Sponsors/ funding
The research will be carried out by a PhD Fellow. The start-up funding will allow to cover the first two years of the project. Additional funding within the Vakgroep Publiek Recht (afdeling Sociaal Recht) is available to cover the third and fourth year. During the first two years, an application for external funding will also be submitted (FWO year 1). Moreover, close cooperation on this topic with other EU universities will be explored, building on the already existent network of the supervisor, to build a common research line and to file for national or EU funding (e.g., FWO Weave).